(a) Every corporation having a place of business or having one or more employees,
agents or other representatives in this State, in whatever capacity acting, including
lessors or mortgagors of real or personal property, or having the control, receipt,
custody, disposal, or payment of interest (other than interest coupons payable to
the bearer), rent, salaries, wages, premiums, annuities, compensations, remunerations,
emoluments or other fixed or determinable annual or periodical gains or profits paid
or payable during any year to any taxpayer, shall make complete return thereof to
the Secretary of Revenue under such regulations and in such form and manner and to
such extent as may be prescribed by him. The filing of any report in compliance with the provisions of this section by a
foreign corporation shall not constitute an act in evidence of and shall not be deemed
to be evidence that such corporation is doing business in this State.
(b) Every corporation doing business or having a place of business in this State shall
file with the Secretary of Revenue, on such form and in such manner as he may prescribe,
the names and addresses of all taxpayers, residents of North Carolina, to whom dividends
have been paid and the amount of such dividends during the income year.
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